Welcome to BAS-stakeholder Associations (BAS) website!

The association is a non-profit organization whose members represent industry associations, interest groups and Government agencies. The association has the objective to manage and develop the so called “BAS-kontoplanen” (a chart of accounts) and publications connected to the chart of accounts.

Companies in Sweden are not forced by law to use any special chart of accounts. “BAS-kontoplanen”, however, is today the dominant chart of accounts for Swedish enterprises. Approximately 95 % of all companies in Sweden use some form of “BAS-kontoplanen”.

BAS activities cover the maintenance, revision and improvement of the chart of accounts and related publications, as well as other activities that are of importance for the use of “BAS-kontoplanen”.

The publications linked to the chart of accounts describe how it is meant to be used to give the best benefits for companies in different contexts. When the chart of accounts is used properly, it helps businesses with regard to external reporting to for instance the tax authorities and the authorities handling statistics. The concept also provides support for the internal reporting, analysis, etc.

One of the publications is in English. It is The Accounting Manual, a book based on the Swedish book for current recording of transactions (Bokföringsboken). In addition the English version includes references to laws and regulations that must be applied when preparing annual accounts.

BAS also publishes the magazine the Bulletin (Bulletinen). The Bulletin contains news with expert comments mainly in practical accounting, but also taxation, etc. It gives the reader the opportunity to observe and participate in the debate on finance and accounting issues.

If you would like more information in English about our association and the work we perform, please feel free to ask questions via info@bas.se.